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Who is a resident of Australia? paper

Published on 29 Sep 11 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the two pillars of international tax: Residence and source
  • individuals
  • companies
  • superannuation funds
  • trusts
  • partnerships.

Author profiles:

Author Photo - Jerome Tse CTA
Jerome Tse CTA
Jerome Tse, CTA, is a Partner at King & Wood Mallesons, specialising in taxation disputes and litigation. Jerome advises corporate taxpayers on all aspects of Australian tax disputes from the audit and independent review stage through to High Court litigation. He also guides clients through alternative dispute resolution processes, advance pricing agreements and mutual agreement procedures. Current at 24 November 2014 Click here to expand/collapse more articles by Jerome TSE.
 
Sylvester Urban
Sylvester works for Mallesons Stephen Jaques. Current at 26 August 2011

This was presented at An Introduction to Australia's Taxation System.

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Individual sessions


Profit shifting

Author(s):  Philip BENDER

Materials from this session:

International withholding taxes

Author(s):  Peter B STINSON,  Paul KORGANOW

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